Exemption u/s 11 / 10(23C)(vi) - Charitable activity u/s 2(15) - ...

Case Laws Income Tax

October 21, 2022

Exemption u/s 11 / 10(23C)(vi) - Charitable activity u/s 2(15) - trust seeking approval as existed ‘solely’ for educational purposes - It is held that the requirement of the charitable institution, society or trust etc., to ‘solely’ engage itself in education or educational activities, and not engage in any activity of profit, means that such institutions cannot have objects which are unrelated to education. In other words, all objects of the society, trust etc., must relate to imparting education or be in relation to educational activities. - SC

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Exemption u/s 11 / 10(23C)(vi) - Charitable activity u/s 2(15) - ...

Case Laws Income Tax

October 21, 2022

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